Scope of provision : Where Assessing Officer issued on assessee a notice under section 148 dated 29-4-2024 in respect of assessment year 2016-17, since section 149(1)(b) as it stood prior to amendment by Finance Act, 2021 prescribed that no notice under section 148 shall be issued if four years but not more than six years have elapsed from end of relevant assessment year, impugned notice deserved to be quashed – Manju Somani v. Income-tax Officer – [2024] 165 taxmann.com 675 (Delhi)
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